Assessee paid ₹78,18,744 + ₹29,09,960 to Norwegian vendor for replacing defective parts of its ship. Vendor’s personnel came to India for only 29 days. Vendor had no PE in India. Assessee argued that ...

“This may sound trivial, but simply being able to make or repair our own parts can save millions of dollars and save lives,” Driscoll said during his AUSA keynote. According to Driscoll, the vendor’s ...